- The new law simplifies invoicing for temporary business groupings (RTI), allowing the lead company to issue a single cumulative invoice for all member companies.
- This change is included in Article 8, paragraph 3-bis of DL 19/2026 and modifies Article 21 of DPR 633/72 regarding deferred invoicing.
- The lead company can now issue one invoice on behalf of all group members by the 15th of the month following the transactions.
- Electronic invoicing systems may need adjustments to allow a single invoice to be issued for multiple companies and to allocate turnover correctly.
- The measure responds to recent tax authority challenges to the previous practice of centralized invoicing by the lead company in RTIs.
Source: eutekne.info
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
